{"id":61819,"date":"2015-01-29T10:19:35","date_gmt":"2015-01-29T01:19:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=61819"},"modified":"2025-09-24T10:50:41","modified_gmt":"2025-09-24T01:50:41","slug":"corporation-article-269","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-269\/","title":{"rendered":"\u3008\u3042\u3089\u305f\u3081\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3009\u300e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300f\u306e\u8aa4\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7d66\u4e0e\u7b49\u306e\u7bc4\u56f2\u300d\uff5e\u4f11\u696d\u624b\u5f53\u7b49\u306e\u53d6\u6271\u3044\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3008\u3042\u3089\u305f\u3081\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3009<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300f<span style=\"font-size: 13px;\">\u306e<\/span>\u8aa4\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7d66\u4e0e\u7b49\u306e\u7bc4\u56f2\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff5e\u4f11\u696d\u624b\u5f53\u7b49\u306e\u53d6\u6271\u3044\uff5e<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u9be8\u5ca1\u3000\u5065\u592a\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff08\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff09\u306f\u3001\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u3092\u8e0f\u307e\u3048\u3001\u5e73\u621027\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u3088\u308a\u591a\u304f\u306e\u4f01\u696d\u306b\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u4e2d\u3001\u6628\u5e7411\u670821\u65e5\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u793e\u4e3b\u50ac\u306e\u30bb\u30df\u30ca\u30fc\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u30bb\u30df\u30ca\u30fc\u30da\u30fc\u30b8\" href=\"https:\/\/profession-net.com\/seminar\/st\/expert-16\/\" target=\"_blank\" rel=\"noopener\">\u3010\u5e73\u621027\u5e74\uff13\u6708\u6c7a\u7b97\u30fb\u7533\u544a\u5bfe\u5fdc\u3011\u4e00\u65e5\u3067\u5fb9\u5e95\u7406\u89e3\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff0d\u9069\u7528\u5224\u65ad\u3068\u7533\u544a\u5b9f\u52d9\uff0d<\/a>\u300f\u3092\u958b\u50ac\u3057\u3001\u591a\u304f\u306e\u53d7\u8b1b\u8005\u306b\u304a\u8d8a\u3057\u3044\u305f\u3060\u3044\u305f\u3002\u672c\u7a0e\u5236\u306b\u5bfe\u3059\u308b\u95a2\u5fc3\u306e\u9ad8\u3055\u3092\u5b9f\u611f\u3057\u305f\u6b21\u7b2c\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u30bb\u30df\u30ca\u30fc\u6642\u9593\u4e2d\u3001\u591a\u304f\u306e\u53d7\u8b1b\u751f\u304b\u3089\u3001\u4eca\u307e\u3055\u306b\u5b9f\u52d9\u3067\u76f4\u9762\u3057\u3066\u3044\u308b\u7591\u554f\u70b9\u306b\u95a2\u3059\u308b\u8cea\u554f\u3092\u304a\u5bc4\u305b\u3044\u305f\u3060\u304d\u3001\u307e\u305f\u30bb\u30df\u30ca\u30fc\u8cc7\u6599\u306e\u4f5c\u6210\u3092\u901a\u3058\u3066\u7b46\u8005\u81ea\u8eab\u3001\u6539\u3081\u3066\u6c17\u3065\u304b\u3055\u308c\u308b\u70b9\u3082\u591a\u304b\u3063\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u9023\u8f09\u3067\u306f\u3001\u5168\uff13\u56de\u306b\u308f\u305f\u308a\u3001\u672c\u7a0e\u5236\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u8aa4\u308a\u3084\u3059\u3044\u3068\u601d\u308f\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672c\u9023\u8f09\u3067\u53d6\u308a\u4e0a\u3052\u308b\u8ad6\u70b9<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div><strong>\u3010\u7b2c\uff11\u56de\u3011\u3000\uff08\u7d66\u4e0e\u7b49\u306e\u7bc4\u56f2\uff09<\/strong><\/div>\n<ul>\n<li>\u7d66\u4e0e\u7b49\u306e\u7bc4\u56f2\uff08\u4f11\u696d\u624b\u5f53\u7b49\u306e\u53d6\u6271\u3044\uff09<\/li>\n<\/ul>\n<div><strong>\u3010\u7b2c\uff12\u56de\u3011\u3000\uff08\u7d99\u7d9a\u96c7\u7528\u8005\uff09<\/strong><\/div>\n<ul>\n<li>\u7d99\u7d9a\u96c7\u7528\u8005\uff08\u300c\uff12\u671f\u306b\u308f\u305f\u308a\u7d66\u4e0e\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u8005\u300d\u306e\u610f\u7fa9\uff09<\/li>\n<li>\u7d99\u7d9a\u96c7\u7528\u8005\uff08\u96c7\u7528\u4fdd\u967a\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\u3059\u308b\u304c\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09<\/li>\n<li>\u7d99\u7d9a\u96c7\u7528\u8005\uff08\u671f\u306e\u9014\u4e2d\u3067\u5f79\u54e1\u3068\u306a\u3063\u305f\u8005\u3001\u5f79\u54e1\u3092\u9000\u4efb\u5f8c\u5f15\u304d\u7d9a\u304d\u5631\u8a17\u793e\u54e1\u3068\u3057\u3066\u5728\u7c4d\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u8005\u3001\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u8005\u3001\u6d77\u5916\u52e4\u52d9\u3068\u306a\u3063\u305f\u8005\u306e\u53d6\u6271\u3044\uff09<\/li>\n<\/ul>\n<div><strong>\u3010\u7b2c\uff13\u56de\u3000\uff08\u7d4c\u904e\u63aa\u7f6e\uff09<\/strong><\/div>\n<ul>\n<li>\u7d4c\u904e\u63aa\u7f6e\uff08\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u6982\u5ff5\u306b\u3064\u3044\u3066\uff09<\/li>\n<li>\u7d4c\u904e\u63aa\u7f6e\uff08\u5e73\u621026\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u984d\u304c\u751f\u3058\u306a\u304b\u3063\u305f\u305f\u3081\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3092\u9069\u7528\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\uff09<\/li>\n<li>\u7d4c\u904e\u63aa\u7f6e\uff08\u7d4c\u904e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9023\u7d50\u7d0d\u7a0e\u306b\u52a0\u5165\uff08\u96e2\u8131\uff09\u3057\u305f\u6cd5\u4eba\u306e\u53d6\u6271\u3044\uff09<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#CD853F;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff0d \u8cea \u554f \uff0d<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong> \uff08\u4f11\u696d\u624b\u5f53\u7b49\u306e\u53d6\u6271\u3044\uff09<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD853F;\"><\/div>\n<p>\u4ee5\u4e0b\u306e\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u3067\u652f\u7d66\u3055\u308c\u308b\u300c\u624b\u5f53\u300d\u306f\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u304b\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"padding-left: 30px;\"><span style=\"color: #cd853f;\"><strong>\u3008\u30b1\u30fc\u30b9\uff11\u3009<\/strong><\/span><br \/>\n<strong>\u696d\u52d9\u4e0a\u306e\u30b1\u30ac\u306b\u3088\u308a\u4f11\u8077\u3057\u3066\u3044\u308b\u793e\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d<\/strong><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"padding-left: 30px;\"><span style=\"color: #cd853f;\"><strong>\u3008\u30b1\u30fc\u30b9\uff12\u3009<\/strong><\/span><br \/>\n<strong> \u696d\u7e3e\u60aa\u5316\u306b\u4f34\u3044\u81ea\u5b85\u5f85\u6a5f\u3092\u3055\u305b\u305f\u793e\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d<\/strong><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"padding-left: 30px;\"><span style=\"color: #cd853f;\"><strong>\u3008\u30b1\u30fc\u30b9\uff13\u3009<\/strong><\/span><br \/>\n<strong> \u5c31\u696d\u898f\u5247\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u300c\u7523\u4f11\u30fb\u80b2\u4f11\u5236\u5ea6\u300d\u3092\u5229\u7528\u3057\u3066\u4f11\u8077\u3057\u3066\u3044\u308b\u793e\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d<\/strong><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"padding-left: 30px;\"><span style=\"color: #cd853f;\"><strong>\u3008\u30b1\u30fc\u30b9\uff14\u3009<\/strong><\/span><br \/>\n<strong> \u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u3067\u5f93\u696d\u54e1\u3092\u89e3\u96c7\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3044\u652f\u6255\u308f\u308c\u308b\u300c\u89e3\u96c7\u4e88\u544a\u624b\u5f53\u300d<\/strong><\/p>\n<\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #6495ed;\"><strong>\uff0d \u56de \u7b54 \uff0d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff11\u3009<\/span> \u21d2 <span style=\"color: #cd5c5c;\">\u8a72\u5f53\u3057\u306a\u3044<\/span><\/strong><\/h4>\n<h4 style=\"padding-left: 30px;\"><strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff12\u3009<\/span> \u21d2 \u8a72\u5f53\u3059\u308b<\/strong><\/h4>\n<h4 style=\"padding-left: 30px;\"><strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff13\u3009<\/span> \u21d2 \u8a72\u5f53\u3059\u308b<\/strong><\/h4>\n<h4 style=\"padding-left: 30px;\"><strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff14\u3009<\/span> \u21d2<span style=\"color: #cd5c5c;\"> \u8a72\u5f53\u3057\u306a\u3044<\/span><\/strong><\/h4>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#432f2f;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\uff0d \u89e3 \u8aac \uff0d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff14\u2461\u4e09\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u9069\u7528\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\uff08\u305d\u306e\u7d66\u4e0e\u7b49\u306b\u5145\u3066\u308b\u305f\u3081\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\uff09<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u300c\u7d66\u4e0e\u7b49\u300d\u3068\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c28\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u7d66\u4e0e\u7b49\u3092\u3044\u3046\uff08\u63aa\u6cd542\u306e12\u306e\uff14\u2461\u4e8c\uff09\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c28\u6761\u7b2c\uff11\u9805\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3067\u3042\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7d66\u4e0e\u7b49\u300d\u306b\u3064\u3044\u3066\u3001\u300c\u4ff8\u7d66\u3001\u7d66\u6599\u3001\u8cc3\u91d1\u3001\u6b73\u8cbb\u53ca\u3073\u8cde\u4e0e\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u7d66\u4e0e\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u540d\u7fa9\u306e\u3044\u304b\u3093\u306b\u3088\u3089\u305a\u3001\u7d66\u4e0e\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u306f\u5e83\u304f\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u304a\u554f\u3044\u5408\u308f\u305b\u306e\u5404\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u624b\u5f53\u304c\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"padding-left: 30px;\"><strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff11\u3009<\/span>\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u696d\u52d9\u4e0a\u306e\u30b1\u30ac\u306b\u3088\u308a\u4f11\u8077\u3057\u3066\u3044\u308b\u793e\u54e1\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c76\u6761\u306b\u5b9a\u3081\u308b\u300c\u4f11\u696d\u88dc\u511f\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\uff09<br \/>\n\u7b2c75\u6761<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff11\uff0e\u52b4\u50cd\u8005\u304c\u696d\u52d9\u4e0a\u8ca0\u50b7\u3057\u3001\u53c8\u306f\u75be\u75c5\u306b\u304b\u304b\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u4f7f\u7528\u8005\u306f\u3001\u305d\u306e\u8cbb\u7528\u3067\u5fc5\u8981\u306a\u7642\u990a\u3092\u884c\u3044\u3001\u53c8\u306f\u5fc5\u8981\u306a\u7642\u990a\u306e\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 30px;\">\uff12\uff0e\uff08\u7701\u7565\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u7b2c76\u6761<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff11\uff0e\u52b4\u50cd\u8005\u304c\u524d\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u7642\u990a\u306e\u305f\u3081\u3001\u52b4\u50cd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u306b\u8cc3\u91d1\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u4f7f\u7528\u8005\u306f\u3001\u52b4\u50cd\u8005\u306e\u7642\u990a\u4e2d\u5e73\u5747\u8cc3\u91d1\u306e100\u5206\u306e60\u306e\u4f11\u696d\u88dc\u511f\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff12\uff0e\uff08\u7701\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff13\uff0e\uff08\u7701\u7565\uff09<\/p>\n<\/div>\n<p>\u540c\u6761\u306b\u5b9a\u3081\u308b\u300c\u4f11\u696d\u88dc\u511f\u300d\u306f\u307e\u3055\u306b\u300c\u88dc\u511f\u300d\u3067\u3042\u3063\u3066\u3001\u696d\u52d9\u75be\u75c5\u7b49\u306b\u8d77\u56e0\u3057\u3066\u52b4\u50cd\u4e0d\u80fd\u72b6\u6cc1\u306b\u9665\u3063\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u300c\u511f\u3044\uff08\u8ce0\u511f\uff09\u300d\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c76\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u300c\u4f11\u696d\u88dc\u511f\u300d\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306f\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u6cd5\uff19\u2460\u4e09\u30a4\u3001\u6240\u4ee420\u2460\u4e8c\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u3067\u306f\u5e73\u5747\u8cc3\u91d1\u306e60\uff05\u306e\u4f11\u696d\u88dc\u511f\u3092\u5b9a\u3081\u3066\u3044\u308b\u304c\u3001\u4f01\u696d\u72ec\u81ea\u306e\u5224\u65ad\u3068\u3057\u3066\u300160\uff05\u3092\u8d85\u3048\u308b\u4f11\u696d\u88dc\u511f\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u308b\uff08\u4ed8\u52a0\u7d66\u4ed8\u91d1\uff09\u3002\u3053\u306e\u5834\u5408\u306b\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u672c\u8cea\u306f\u300c\u88dc\u511f\u300d\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u4ed8\u52a0\u7d66\u4ed8\u91d1\u3082\u542b\u3081\u305f\u7dcf\u652f\u7d66\u984d\u304c\u901a\u5e38\u652f\u7d66\u3055\u308c\u308b\u3079\u304d\u8cc3\u91d1\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068\u306a\u3069\u3001\u88dc\u511f\u984d\u3068\u3057\u3066\u76f8\u5f53\u306a\u3082\u306e\u3067\u3042\u308c\u3070\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d\u306f\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7d66\u4e0e\u7b49\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<h4 style=\"padding-left: 30px;\"><strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff12\u3009<\/span>\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u696d\u7e3e\u60aa\u5316\u306b\u4f34\u3044\u81ea\u5b85\u5f85\u6a5f\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u308b\u5834\u5408\u7b49\u3001\u4f7f\u7528\u8005\u8cac\u4efb\u306b\u3088\u308a\u52b4\u50cd\u8005\u74b0\u5883\u3092\u596a\u308f\u308c\u4f11\u696d\u306b\u81f3\u308b\u5834\u5408\u306b\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c26\u6761\u306e\u5b9a\u3081\u306b\u5f93\u3044\u300c\u4f11\u696d\u624b\u5f53\u300d\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\uff09<br \/>\n\u7b2c26\u6761<br \/>\n<strong>\u3000<\/strong>\u4f7f\u7528\u8005\u306e\u8cac\u306b\u5e30\u3059\u3079\u304d\u4e8b\u7531\u306b\u3088\u308b\u4f11\u696d\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u4f7f\u7528\u8005\u306f\u3001\u4f11\u696d\u671f\u9593\u4e2d\u5f53\u8a72\u52b4\u50cd\u8005\u306b\u3001\u305d\u306e\u5e73\u5747\u8cc3\u91d1\u306e100\u5206\u306e60\u4ee5\u4e0a\u306e\u624b\u5f53\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u540c\u6761\u306b\u5b9a\u3081\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d\u306f\u3001<strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff11\u3009<\/span><\/strong>\u306e\u300c\u4f11\u696d\u88dc\u511f\u300d\u3068\u306f\u7570\u306a\u308a\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u52b4\u50cd\u529b\u306e\u63d0\u4f9b\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3079\u304d\u8cc3\u91d1\u306b\u3064\u3044\u3066\u3001\u4f7f\u7528\u8005\u5074\u306e\u90fd\u5408\u3067\u4f11\u696d\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u52b4\u50cd\u8005\u306e\u751f\u6d3b\u4fdd\u969c\u3092\u56f3\u308b\u305f\u3081\u4f7f\u7528\u8005\u5074\u306b\u652f\u6255\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u300c\u8cc3\u91d1\u300d\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c26\u6761\u306b\u5b9a\u3081\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d\u306f\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d\u306f\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7d66\u4e0e\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 30px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u4f11\u696d\u624b\u5f53\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff08\u6240\u5f97\u7a0e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u3082\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1905\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1905.htm\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u57fa\u6e96\u6cd5\u306e\u4f11\u696d\u624b\u5f53\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a>\u300d<\/p>\n<p>\u306a\u304a\u3001\u666f\u6c17\u5909\u52d5\u7b49\u306e\u7406\u7531\u306b\u3088\u308a\u4e00\u6642\u7684\u306a\u96c7\u7528\u8abf\u6574\u3092\u884c\u3063\u305f\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3092\u7dad\u6301\u3059\u308b\u5834\u5408\u306b\u306f\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u4e0a\u3001\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u306f\u300c\u7d66\u4e0e\u7b49\u306b\u5145\u3066\u308b\u305f\u3081\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u300d\u306b\u8a72\u5f53\u3057\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u4e0a\u306f\u3053\u308c\u3092\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_42_12_5.htm\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a42\u306e12\u306e\uff14\uff0d\uff12\uff08\uff11\uff09<\/a>\uff09\u3002<\/p>\n<h4 style=\"padding-left: 30px;\"><strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff13\u3009<\/span>\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u4f1a\u793e\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u4e00\u74b0\u3068\u3057\u3066\u300c\u7523\u4f11\u30fb\u80b2\u4f11\u5236\u5ea6\u300d\u304c\u5b9a\u3081\u3089\u308c\u3001\u3053\u308c\u306b\u57fa\u3065\u304d\u652f\u6255\u3092\u53d7\u3051\u308b\u4f11\u696d\u624b\u5f53\u306a\u3069\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c26\u6761\u53ca\u3073\u7b2c76\u6761\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u4f11\u696d\u624b\u5f53\u306f\u3001\u4e00\u822c\u7684\u306a\u53d6\u6271\u3044\u306b\u3088\u308a\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u300c\u4f11\u696d\u624b\u5f53\u300d\u306f\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7d66\u4e0e\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<h4 style=\"padding-left: 30px;\"><strong><span style=\"color: #cd853f;\">\u3008\u30b1\u30fc\u30b9\uff14\u3009<\/span>\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u4f7f\u7528\u8005\u304c\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c20\u6761\uff08\u89e3\u96c7\u306e\u4e88\u544a\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u4e88\u544a\u3092\u3057\u306a\u3044\u3067\u4f7f\u7528\u4eba\u3092\u89e3\u96c7\u3059\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u4f7f\u7528\u8005\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u300c\u89e3\u96c7\u4e88\u544a\u624b\u5f53\u300d\u306f\u3001\u9000\u8077\u6240\u5f97\u3068\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\uff09<br \/>\n\u7b2c20\u6761<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff11\uff0e\u4f7f\u7528\u8005\u306f\u3001\u52b4\u50cd\u8005\u3092\u89e3\u96c7\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u5c11\u304f\u3068\u308230\u65e5\u524d\u306b\u305d\u306e\u4e88\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300230\u65e5\u524d\u306b\u4e88\u544a\u3092\u3057\u306a\u3044\u4f7f\u7528\u8005\u306f\u300130\u65e5\u5206\u4ee5\u4e0a\u306e\u5e73\u5747\u8cc3\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u4f46\u3057\u3001\u5929\u707d\u4e8b\u5909\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u306e\u305f\u3081\u306b\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u4e0d\u53ef\u80fd\u3068\u306a\u3063\u305f\u5834\u5408\u53c8\u306f\u52b4\u50cd\u8005\u306e\u8cac\u306b\u5e30\u3059\u3079\u304d\u4e8b\u7531\u306b\u57fa\u3044\u3066\u89e3\u96c7\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff12\uff0e\uff08\u7701\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff13\uff0e\uff08\u7701\u7565\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u89e3\u96c7\u4e88\u544a\u624b\u5f53\u300d\u306f\u7d66\u4e0e\u6240\u5f97\u3067\u306f\u306a\u304f\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7d66\u4e0e\u7b49\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u3053\u306e\u30bb\u30df\u30ca\u30fc\u6642\u9593\u4e2d\u3001\u591a\u304f\u306e\u53d7\u8b1b\u751f\u304b\u3089\u3001\u4eca\u307e\u3055\u306b\u5b9f\u52d9\u3067\u76f4\u9762\u3057\u3066\u3044\u308b\u7591\u554f\u70b9\u306b\u95a2\u3059\u308b\u8cea\u554f\u3092\u304a\u5bc4\u305b\u3044\u305f\u3060\u304d\u3001\u307e\u305f\u30bb\u30df\u30ca\u30fc\u8cc7\u6599\u306e\u4f5c\u6210\u3092\u901a\u3058\u3066\u7b46\u8005\u81ea\u8eab\u3001\u6539\u3081\u3066\u6c17\u3065\u304b\u3055\u308c\u308b\u70b9\u3082\u591a\u304b\u3063\u305f\u3002<br \/>\n\u305d\u3053\u3067\u672c\u9023\u8f09\u3067\u306f\u3001\u5168\uff13\u56de\u306b\u308f\u305f\u308a\u3001\u672c\u7a0e\u5236\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u8aa4\u308a\u3084\u3059\u3044\u3068\u601d\u308f\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[723,417],"backnumber":[1779],"series":[1001],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-31 10:06:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61819"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=61819"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61819\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=61819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=61819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=61819"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=61819"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=61819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}